https://www.taxtmi.com/caselaws?id=343277 Section Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 was treated as a tariff classification and rate provision only, and not as a deeming fiction that by itself creates manufacture under Section 2(f) of the Central Excise Act, 1944 unless the statute expressly says so. Applying its earlier order on identical facts, the Tribunal held that duty on clearance of waste and scrap of metals, including used capital goods, was unsustainable. The appellate order dropping the demand was therefore sustained and the Department's appeal failed. en-us Thu, 20 Apr 2017 00:00:00 +0530 Mon, 22 May 2017 07:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343277 Section Note 8(a) of Section XV of the Central Excise Tariff Act, 1985 was treated as a tariff classification and rate provision only, and not as a deeming fiction that by itself creates manufacture under Section 2(f) of the Central Excise Act, 1944 unless the statute expressly says so. Applying its earlier order on identical facts, the Tribunal held that duty on clearance of waste and scrap of metals, including used capital goods, was unsustainable. The appellate order dropping the demand was therefore sustained and the Department's appeal failed. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343277